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Service tax, Same grp
ctrl another co
directly
indirectly
…
Service tax
Taxable service
Grp A
- accommodation, >RM500,000
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-
Grp H
- credit card provider. :red_cross:threshold
Grp I
- forwarding agent to clear goods from custom, :red_cross:threshold
- parking, >RM500,000
1st category (grp A-F)
- combine & compute threshold
2nd category (grp G-I)
- separately determine threshold
Sales value
Sale to not connected person
Sale to connected person
- SP charged in the ordinary course of bs to not connected person
Free goods / service
- SP charged in the ordinary course of bs to not connected person
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-
-
-
-
Same grp
- ctrl another co
- directly
- indirectly
- tgt directly / indirectly
- 50% abv of OSC
- 20%-50% OSC, to appoint / remove maj of BOD